At 31st December 2020, Trial Balance of Zara Co shows Office furniture at cost $680,500, and provision for

depreciation of $189,200. Zara's accounting policy is to charge depreciation on office furnitures at a rate of 25%

on the reducing balance basis. What is the depreciation charge to be included in Zara's Statement of

Comprehensive Income for the year ended 31st December 2020?

O A.

$47300

B.

$122,825

0 C.

$170.125

D.

$189.200